N.D. Cent. Code § 54-27-02
54-27-02. County treasurers must remit state funds collected or in their hands
54-27-02. County treasurers must remit state funds collected or in their hands
All funds collected by or in the hands of the treasurer of any county in this state must be
remitted promptly by the county treasurer in the manner provided by law, without expense to the
state, and at the risk of the county treasurer. The county treasurer must be allowed actual
expenses by the board of county commissioners.